IRELAND: Central Bank Publish AIFMD Reporting Guidance

Tuesday September 2 2014

The Central Bank of Ireland has published Alternative Investment Fund Managers (AIFM) reporting guidance and accompanying note to be used for the regulatory reporting required under Article 24 and Article 3(3)(d) of the Alternative Investment Fund Managers Directive (AIFMD). The purpose of this guidance note is to provide information to the AIFM on the reporting requirements relating to the extension of the Central Bank of Ireland’s Online Reporting System (“ONR System”) to AIFMs.

The Central Bank also published a guidance note and template for completion of the Minimum Capital Report by Irish authorised AIFMs and/or UCITS management companies. The Minimum Capital Requirement Report must be submitted to the Central Bank by a Firm (‘the management company’) holding an authorisation as an Alternative Investment Fund Manager (AIFM) and/or as a UCITS Management Company. This report should be submitted along with the half yearly and annual audited accounts at the reporting intervals specified in paragraph 20 of Notice UCITS 2 and Chapter 3 of the AIF Rulebook. The Minimum Capital Requirement Report must be signed by a director or a Senior manager of the management company.

Click here for AIFMD Reporting Guidance

Click here for Capital Requirement Guidance